Tax reporting and consolidated financial reporting serve different purposes. While financial reporting informs firms’ stakeholders about the underlying economics of the firm, the purpose of tax reporting is to determine how much tax should be paid. Saskia Kohlhase, Assistant Professor of Taxation at RSM and Jochen Pierk of ESE show however that tax-loss offsetting rules also affect financial reporting, thereby reducing its informativeness.


  • Saskia Kohlhase
    Role: Faculty
    Reference type: Co-written by

Media Outlets

  • Bloomberg Tax (Online)